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【单选题】
(2018年改)甲公司为一般纳税人,2019年6月销售新型冰箱50台,每税价格5650元;采取以旧换新方式销售同型号冰箱20台,收回的旧冰箱每台作价226元,实际每台收取款项5424元。计算甲公司当月增值税销项税额的下列算式中,正确的是
A.
[50×5650+20×(5424-226)]×13%=50239.8(元)
B.
(50×5650+20×5424)÷(1+13%)×13%=44980(元)
C.
(50+20)×5650÷(1+13%)×13%=45500(元)
D.
(50×5650+20×5424)×13%=50827.4(元)
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参考答案:
举一反三
【简答题】If we guarantee an annual order of a certain amount, would you give us a special discount?
【单选题】PAGE 85 NEWS 1 Q1
A.
B.
C.
D.
D
【简答题】She promised her brother that she______ (write) to him.
【判断题】Although Postscript is an afterthought and a sign of poor planning, we reserve the use of PS for information that we want to give very special emphasis.
A.
正确
B.
错误
【简答题】_____ orders _____ 500 pieces or more, we give a special discount ____ 2%.
【单选题】P69 NEWS 1 Q3
A.
B.
C.
D.
D
【简答题】A.She had promised that she would. B.She has been sick. C.She needs his approval for her schedule. D.She must verify his plans.
【单选题】Proofread the following sentences. Identify the parts which are incorrect, and write down A,B,or C on the short lines below. On receiving orders for 12 pallets or much , we will give a special discoun...
A.
on
B.
or much
C.
of
【单选题】P69 NEWS 1 Q2
A.
B.
C.
D.
D
【单选题】PAGE 85 NEWS 1 Q2
A.
B.
C.
D.
D
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